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Even in the cost-conscious International Hockey League, can deep pockets translate into deep rosters?

Detroit Vipers coach Steve Ludzik believes so. In fact, he points to the Wolves, who meet the Vipers on Sunday in Game 4 of the IHL’s Turner Cup finals at the Palace, as a conspicuous example.

“With most teams, you can pick on their third line,” Ludzik said. “But who’s (on the Wolves’) third line?

“It’s tough. I was talking to my general manager (Rick Dudley) about it. They’re the best team money can buy.”

Ludzik also remarked that making on-ice mistakes against the Wolves is especially dangerous because “they’re the highest-priced team in the league.”

That may turn out to be true. But if the Wolves win the Turner Cup, team owner Don Levin and General Manager Kevin Cheveldayoff won’t fret about it.

Player salaries are supposed to be in check in the IHL so teams can remain competitive and offer affordably priced tickets. For the 1997-98 season, each club has a total player salary cap of $1.3 million.

In 1998-98, the limit drops to $1.2 million per franchise.

But as Levin points out, the IHL salary cap is a “soft cap.” Teams may exceed the ceiling if they’re willing to pay a “luxury tax” to the league.

“But it’s a punitive system,” Levin said. “For the first 25 percent over the cap, or to $1.625 million, you pay 50 percent of the (average).”

He added that for teams that are 25 to 50 percent (to $1.95 million total) over the cap, a 100-percent tax on the total excess applies. Should a team’s payroll be even larger, it would face a 200-percent penalty.

So what do the Wolves expect to pay? Levin isn’t sure, partly because the IHL shares playoff ticket revenue with its players. In turn, that’s figured into their compensation.

However, he said the Wolves assessment “could be in the 100-percent tax range.”

And Levin isn’t ashamed about it.

“We think we have to bring a good team to Chicago,” he said. “We’re not in a market unfamiliar with hockey. We also want to win the Turner Cup.

“But money doesn’t necessarily make you a winner. We’ve seen it with teams like the White Sox and the New York Rangers. It’s the ability and chemistry of the team.”

But if spending a little extra–and paying a tax–will make a difference on the ice, Levin claims there’s nothing wrong with the investment for enjoyment’s sake.

“Besides, with the playoff bonuses we pay to the players, the further you go, the more you pay,” he said. “I don’t even want to look at how much it will cost if we win.

“Economically, you’re better off to lose. But economics be damned, this is a hockey thing.”

And despite leaguewide concerns about spending, both Levin and Cheveldayoff believe several IHL clubs are over the ’97-98 salary cap.

Both suspect the Vipers have exceeded the limit. So much for Ludzik trying to create a rich team-poor team rallying cry.